Section 47: Prosecution for offence against stamp law

The Rajasthan Stamp Act, 1998State Act of Rajasthan · Act 14 of 1999

The taking of proceedings or the payment of stamp duty, surcharge if any and penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the stamp law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

Where this provision sits

Act	The Rajasthan Stamp Act, 1998
Section	47
Marginal note	Prosecution for offence against stamp law
Jurisdiction	State of Rajasthan
Status	In force as published by the source

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